1) Capilex Inc. purchased a piece of equipment for $300,000 on January I, 2019. (Fiscal year end is December 31st ). The estimated useful life is 10 years and the residual value at the end of 10 years is zero. Required: Prepare the journal entries for depreciation expense under the double-declining balance method as of December 31, 2019, December 31, 2020 and December 31, 2021. (Leave an empty line between each journal entry) ( 3 Marks)